antidilució

Terminologia comptable de les NIIF

• ca
  antidilució
• es
  antidilución
• fr
  antidilution
• en
  antidilution
• norma IAS33
• Antidilution is an increase in earnings per share or a reduction in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified conditions.